Issue - meetings

Consideration was given to a report presented by David Webster, Head of Internal Audit, which provided a summary of Internal Audit work completed during September and October, 2016, and the key issues that had arisen therefrom.   

Performance against Key Indicators was generally positive although delivery of the planned programme of work remained behind schedule due mainly to vacancies and other Service priorities.  The Assistant Director Audit, ICT and Procurement and the Chief Internal Auditor had both left the Authority during the period with 2 new staff having commenced in October including the new Head of Internal Audit. 

Since the last meeting, the Plan had been the subject of a half year review with all Strategic Directors consulted to update it and match to the resources available whilst ensuring it provided sufficient coverage to enable the year end Internal Audit opinion to be reached.

Summary conclusions in all significant audit work concluded during September and October 2016 were set out in Appendix B of the report submitted together with the audits that were at draft report stage.  All assurance opinions were substantial or adequate. 

Allegations of fraud, corruption or other irregularity were also investigated with details of significant investigations completed in the period set out in Appendix C.

The report highlighted:-

-          An Internal Audit Plan for 2016/17 had been produced in line with the UK Public Sector Internal Audit Standards

-          The Plan had been reviewed and updated at the half year

-          Although there was an overall reduction in audit days, it was still sufficient to give the required coverage

-          Despite the challenges, Internal Audit was exceeding other key performance targets and feedback on several pieces of work completed demonstrated value added by the Service

-          Management responses and action plans were in place for all recommendations made by Internal Audit during the period

Veritau Ltd. had been asked to review and provide independent comment on the progress reports.  They had made a number of suggestions on presentation and highlighted areas for review but overall the report accurately reflected the work being undertaken by the Team.

Discussion ensued with the following issues raised/clarified:-

·           The remaining vacant posts

·           BDR waste disposal facility

·           Responsive work and the impact on planned work

·           Involvement of the independent partner, Veritau Ltd.

Resolved:-  (1)  That the performance of the Internal Audit Service during September and October, 2016, and the key issues that had arisen therefrom be noted. 

(2)  That the information contained regarding the performance of Internal Audit and the actions being taken by management in respect of the performance be noted.

(3)  That the independent assurance provided by Veritau Ltd. on the report be noted.